Customs classifications 2026: what to know!

Regulation (EU) 2025/1926 of 22 September 2025, published in the Official Journal of the European Union on 1 November, amends Annex I to Regulation (EEC) No 2658/87 establishing the Combined Nomenclature (CN at 8 digits), used in the EU for declarations of trade in goods.

As a reminder, the amendments do not concern only customs positions; Each year, they also aim to:

• Create new codes
• Remove Codes
• Change the content of certain codes
• Amend certain explanatory notes

In this respect, particular attention should be paid to the deletion of Additional Note 1 to Chapter 95. The definition of « Christmas items » : « The subheading does not cover winter items which are suitable for more general use as decorations during this season, because of their objective characteristics which suggest that they are not used exclusively for Christmas holidays but mainly as decorations in winter, such as stalactites, ice crystals, stars, reindeer, red-browns, snowmen and other images associated with winter, even if the colours or elements suggest Christmas celebrations « . This note is deleted from Chapter 95 from 1 November 2025.

For the other developments, here is a summary:

• Introduction of new tariff subheadings to better monitor and control certain goods, including:

  • Lithium-nickel-cobalt-manganese and lithium-iron phosphate oxides (headings 2841, 2842),

  • Some ethers of heading 2909, certain acids of heading 2915 (as recommended by the World Customs Organization – WCO),

  • The graphites of heading 3801, the silicon doped with 3818,

  • The masts and sections of wind turbine masts of heading 7308,

  • Parts and regulators of certain turbines of heading 8410, the wind blades of 8412,

  • Hydrogen generators of heading 8501, inverters of heading 8504, parts of electrical accumulators of 8507 and parts of apparatus of 8543.

• Clarification of the classification of dichloroethylene, now excluded from ethane derivatives.

You can download the official version of the regulation Here, pending publication of correlation tables, which will make it easier for companies to integrate changes into their systems.